GTL Summary:

Article 43 authorises the Minister of Finance to issue the Executive Regulations and decisions necessary to implement Decree-Law No. 11 of 2024. This issuance requires the approval of the Cabinet. The Article explicitly mandates that all such regulations and decisions must be consistent with the OECD Pillar Two Model Rules, administrative guidance, and official commentaries. This ensures that the detailed procedural and technical rules for the 15% Domestic Minimum Top-Up Tax in Bahrain are fully aligned with international standards, providing a clear and globally compliant framework for multinational enterprises operating within the Kingdom.

Document Type: Tax Law Article
Law: DMTT Law (Decree Law No. 11 of 2024)
Article Number: 43
Country: 🇧🇭 Bahrain
Location: Chapter 7 - Final Provisions
Order: 43
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 7 - Final Provisions

Article 43 - Issuance of the Executive Regulations and Decisions

The Minister, after obtaining the approval of the Cabinet, shall issue the necessary Regulations and decisions to enforce the provisions of this Law in a manner consistent with the Model Rules, administrative guidance, and commentary issued by the Organisation for Economic Co-operation and Development (OECD).

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